Abstract:The activities of a company will continue to change following the changes that occur in the internal environment and the community environment. It will pose a risk and can even be an opportunity for the company to increase…
se its profitability. So from that, all companies including manufacturing companies implement Risk Based Audit (RBA). The purpose of this study is the author will describe what are the advantages of a manufacturing company implementing a risk-based internal audit. The research method used in this study is a qualitative method and secondary data. Risk-based audit is a way or method used in carrying out audit tasks by internal auditors to ensure that existing risks are properly and effectively controlled and managed by company management. In the results of this study, the authors will explain risk-based internal audit in general and the advantages of applying a risk-based audit approach to manufacturing companies.
Abstract:This research aims to examine the impact of professional ethics, professionalism, independence, and experience on the materiality of financial statements for This research aims to examine the impact of professional ethics,…
s, professionalism, independence, and experience on the materiality of financial statements for the public sector. The purpose of this study is to increase public confidence, which is achieved in part through evaluating financial reports by government auditors. In this research, information was collected by sending questionnaires to the accounting companies Djoko, Sidik, and Indra. sampling method using purposeful sampling Multiple regression is the method of data analysis used. data processing software, including Microsoft Excel and SPSS version 25.0. According to the findings of this research, professionalism and experience impact the amount of materialism. Professional ethics and independence have little effect on the objective world.
Abstract:Bali is the province hardest strike by the Covid-19 pandemic. The drying up of tourist arrivals strike accommodation and transportation businesses. Until now, the government has not heard any special actions to restore that’s…
hat’s Indonesian tourism icon. Therefore, in a decentralized system, understanding the economic characteristics of a region is important to increase economic productivity to make it more optimal. In this regard, this analysis aims to provide an overview of the economic characteristics in the province of Bali before the pandemic and during the pandemic and identify potential sectors that need to be developed. This study uses the Location Quotient, Shift-Share, Klassen Typology, and Overlay analysis methods from 2010 to 2021. From the results of the research, Bali Province before the pandemic had five leading sectors, but during the pandemic, Bali Province did not move only one base sector can become a mainstay, further innovation strategies are needed to stimulate Bali's economy to rise to the way it was before the pandemic. It takes the right policies from the Central and Regional Governments to make innovations and strategies so that the Bali economy returns to what it was before the pandemic.
Abstract:Changes that occur very quickly and dynamically in the VUCA Era encourage the need for an effective management system to achieve company goals and solve all challenges, both internal and external. PT PAL Indonesia (Persero)…
ro) is a strategic industry that produces the main tools of the Indonesian defense system, especially for the marine dimension. It also needs to have strategies in dealing with the strategic environment in the VUCA Era. The purpose of this study is to analyze how change management is carried out by PT PAL Indonesia (Persero) in dealing with the Strategic Environment in the VUCA Era. The method of writing scientific articles is using qualitative research methods and data collection techniques in the form of Literature Studies and Library Research. The results of the study explain that the Maritime Industry Transformation 4. 0 is PT PAL Indonesia's effort in responding to VUCA's challenge to increase the company's business competition. PT PAL Indonesia's HR management through increasing core capability and people competency is an important capital in realizing Maritime Industry Transformation 4.0.
Abstract:The development of investment is one indicator of the progress of economic growth in Indonesia, where investments made properly can support the improvement of the welfare of the Indonesian people. The challenge of implementing…
enting investment in Indonesia today, one of which is the implementation of regional autonomy in Indonesia. The investment performance of a region can be reflected in the Capital Output Ratio (COR) and Incremental Output Ratio (ICOR). The development of the availability of investment in an area can be measured from the Capital Output Ratio (COR) which is the ratio between realized investment and the income of a region or GRDP. Meanwhile, the amount of investment capacity of a region in increasing any increase in regional income can be measured from the Incremental Capital Output Ratio (ICOR). If you look at the development of ICOR in Pekanbaru City, it has fluctuated, in 2016 it rose to 15.62 then in 2017 it decreased to 14.27, then in 2018 it became 15.57 and in 2019 it increased to 13.27 and in 2020 it decreased to -17.33 this is influenced by the Covid 19 Pandemic factor which causes all business sectors to slow down, in 2021 with a value of 15.87. From the results of the analysis of the Projection Investment Needs formulation, it is found that the investment needs in the city of Pekanbaru as much as Rp. 129 682.91 billion, it can be seen that the Base sector is in dire need of investment in 2023, which is 65.4%, the Business Fields are Manufacturing, Construction, Wholesale and Retail Trade., Car and motorcycle repair.
Abstract:The territory of Indonesia is a high level of earthquake risk among several earthquake areas around the world. One way to reduce the occurrence of potential damage to building construction is to utilize waste and metal as…
s added material from coarse and fine aggregate to the flexural strength of beams that have equivalent flexural strength. The equivalent flexural strength value tends to increase with the addition of metal fibers. This study aims to determine the effect of adding metal fibers to the flexural strength of the beam and the pattern of cracks and collapse mechanisms that occur in the beam when the object is tested. This research is a type of quantitative research with physical laboratory experimental methods. The data collection method used is a preliminary study, The selection of the type of aggregate and metal fiber and secondary data were then carried out laboratory tests for the gradation of fine aggregate and coarse aggregate. The data analysis technique is linear regression analysis in the Ms. program. Excell to determine the effect of metal fibers as additives on the flexural strength of the mixing of coarse and fine aggregates.
Abstract:Increased productivity in SMEs in terms of quality service delivery is crucial for economic growth and development. Most SMEs are bedevilled with destructive workplace deviant behaviour, particularly the incivility of owners/managers…
ners/managers and employees towards customers, which have different consequences for workplace performance parameters such as a decline in sales, low patronage, and by extension, weak gross domestic product contribution. Using the social exchange theory, this cross-sectional study examined the influence of workplace incivility on productivity among 365 owners/managers, supervisors, and employees of SMEs in the liquefied petroleum gas sub-sector in Lagos State. Stratified proportionate sampling was utilized to select the respondents. The outcomes revealed that workplace incivility in the form of rudeness, discourteous disposition, and derogatory remarks predicted productivity in terms of an interaction between customers and employees and the capacity of the service process. Also, our findings accentuated the essence of avoiding direct and indirect costs that are linked with workplace incivility. The study recommended the communal and positive interpersonal relationships between owners/managers, employees, and customers and suggested training on emotional intelligence as a panacea for behavioral responses.
Abstract:This study aims to testThe Effect of Working Capital and Leverage on Profitability (Study of Manufacturing Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange for the Period 2014 - 2018).…
The population in this study were all food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2014-2018 period. TtechniqueSampling in this study using purposive sampling. Based on the predetermined criteria, the researchers determined 14 food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The data were processed using SPSS version 25. The results show that Days of Inventory Outstanding (DIO), Days of Sale Outstanding (DSO), Days of Payable Outstanding (DPO) and DER have a simultaneous effect. On Profitability, shows that DIO, DSO, DPO and DER together are able to increase profitability, DIO has an effect on profitability, DSO has a negative effect on profitability. DPO has no effect on profitability.
Abstract:The purpose of this study was to analyze the role of commitment to mediate the influence of motivation on the performance of waste bank managers in Denpasar City. The research is causal in nature to provide an explanation…
n and understanding of the relationship between the motivation variable and the manager's commitment and performance variables. The research population is all managers of Denpasar City waste bank which are still active, totaling 94 managers. The sampling technique was carried out using the saturated sample technique. Questionnaires that have been tested for validity and reliability were given to 94 respondents. Methods of data collection through: observation, interviews, documentation, and literature, questionnaires. The method of analysis using descriptive analysis and inferential analysis with Partial Least Square (PLS) analysis. The results of the study show that direct motivation significant positive effect on the commitment and performance of managers, and commitment plays a partial role in mediating the influence of motivation on the performance of managers. The research implication is the need for motivation to produce work according to standards. The research suggestion is that motivation needs to be increased again by giving awards to managers to form awareness to be more enthusiastic and motivated and committed to work so that they can improve performance at the Denpasar City Waste Bank.
Abstract:This paper aims to determine: 1) the Benefits of using organic fertilizers for soil fertility, and 2) Knowing about soil productivity as a medium for supporting plant growth. The research method qualitative approach, which…
ch is a scientific approach that produces descriptive data in the form of written words from the narratives of the sources or objects under study. The results of this research is that in the current era of globalization, organic is very important for the development of people who want to live healthily and without damaging the surrounding environment by utilizing natural materials or the remnants of kitchen waste. So farmers are expected to be more aware and creative in the use of organic fertilizers and it is hoped that farmers' income will also increase.